题目内容
（请给出正确答案）
“Who has been planning the dance？”“Everyone in the club ______.”
A．is
B．are
C．have
D．has
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A.are going
B.have been going
C.is going
D.has been going
You do look _______．You are not at all like a person who has been ill in bed for years．
A.good
B.well
C.sad
D.disappointed
--Who has been planning the dance？
--Everyone in the class ______.
A. is
B. has
C. have
D. are
"What has happened？""The window ______ but I haven't found out who ______ it."
A．broke; did
B．is broken; has broken
C．is broken; did
D．has been broken; has broken
In certain circumstances an individual is automatically not resident in the UK.
Which of the following two individuals, if either, is automatically not resident in the UK for the tax year 2015–16？
Eric, who has never previously been resident in the UK. In the tax year 2015–16, he was in the UK for 40 days.
Fran, who was resident in the UK for the two tax years prior to the tax year 2015–16. In the tax year 2015–16, she was in the UK for 18 days.
A.Eric only
B.Fran only
C.Both Eric and Fran
D.Neither Eric nor Fran
But college has never been able to work its magic for everyone. And now that close to half our high school graduates are attending, those who don't fit the pattern are becoming more numerous, and more obvious. College graduates are selling shoes and driving taxis; college students interfere with each other's experiments and write false letters of recommendation in the intense competition for admission to graduate school. Others find no stimulation in their studies, and drop out—often encouraged by college administrators.
Some observers say the fault is with the young people themselves—they are spoiled and they are expecting too much. But that's a c6ndemnation of the students as a whole, and doesn't explain all campus unhappiness. Others blame the state of the world, and they are partly right. We've been, told that young people have to go to college because our economy can't absorb an army of untrained eighteen-year-olds either.
Some adventuresome educators and campus watchers have openly begun to suggest that college may not be the best, the proper, the only place for every young person after the completion of high school. We may have been looking at all those surveys and statistics upside down, it seems, and through the rosy glow of our own remembered college experiences. Perhaps college doesn't make people intelligent, ambitious, happy, liberal, or quick to learn things—maybe it's just the other way around', and intelligent, ambitious, happy, liberal, quick-learning people are merely the ones who have been attracted to college in the first place. And perhaps all those successful college graduates would have been successful whether they had gone to college or not. This is heresy to those of us who have been brought up to believe that if a little schooling is good, more has to be much better. But contrary evidence is beginning to mount up.
What does the author believe according to the passage？______
A．People used to question the value of college education
B．People used to have full confidence in higher education
C．All high school graduates went to college
D．Very few high school graduates chose to go to college
firm was appointed as auditors of Blod Co in September 2007. The audit work has been completed, and you are
reviewing the working papers in order to draft a report to those charged with governance. The statement of financial
position (balance sheet) shows total assets of $78 million (2007 – $66 million). The main business activity of Blod
Co is the manufacture of farm machinery.
During the audit of property, plant and equipment it was discovered that controls over capital expenditure transactions
had deteriorated during the year. Authorisation had not been gained for the purchase of office equipment with a cost
of $225,000. No material errors in the financial statements were revealed by audit procedures performed on property,
plant and equipment.
An internally generated brand name has been included in the statement of financial position (balance sheet) at a fair
value of $10 million. Audit working papers show that the matter was discussed with the financial controller, who
stated that the $10 million represents the present value of future cash flows estimated to be generated by the brand
name. The member of the audit team who completed the work programme on intangible assets has noted that this
treatment appears to be in breach of IAS 38 Intangible Assets, and that the management refuses to derecognise the
asset.
Problems were experienced in the audit of inventories. Due to an oversight by the internal auditors of Blod Co, the
external audit team did not receive a copy of inventory counting procedures prior to attending the count. This caused
a delay at the beginning of the inventory count, when the audit team had to quickly familiarise themselves with the
procedures. In addition, on the final audit, when the audit senior requested documentation to support the final
inventory valuation, it took two weeks for the information to be received because the accountant who had prepared
the schedules had mislaid them.
Required:
(a) (i) Identify the main purpose of including ‘findings from the audit’ (management letter points) in a report
to those charged with governance. (2 marks)
Today there are about seven million Americans in the colleges and universities. Young persons under twenty-five make up nearly half of the American population. Many of these will soon be in charge of the nation. Naturally, their ideas are important to everyone in the country, and it is necessary for older people to understand what they think and feel.
College students today have strong opinions about right and wrong. They are deeply interested in making a better life for all people, especially for those who have not been given a fair chance before now. They see much that is wrong in the lives of their parents. It is hard for them to see what is right and good in the older ways. As a result, there is often trouble in American families.
Which of the following statements is true？
A．People haven' t written much about American youth.
B．Writers have wasted a great deal of their effort to write about American youth.
C．Much has been written about American youth.
D．Young people' s ideas are not important enough to the USA.
